EXHIBIT C
GENERAL JOURNAL
FISCAL YEAR ----------------
      GL Subsidiary Control
Date   GJ Acct Posted Dr. Cr. Dr. Cr.
7/1 Cash in Checking Account 7-1 1.11 Yes     10,000.00  
  Cash in Savings Account   1.12 Yes     15,000.00  
  Equipment Inventory   1.18 Yes     4,500.00  
  Reserve Equipment Inventory   3.18 Yes       4,500.00
  Fund Balance (Surplus)   4.00 Yes       20,000.00
  Restricted Accounts - Control   7.00 Yes       5,000.00
 
Class of 1997
  7.01 Yes   1,000.00    
 
Class of 1998
  7.02 Yes   1,000.00    
 
J.L. Jones Memorial Fund
  7.24 Yes   1,000.00    
 
E.F. Hill Scholarship Award
  7.25 Yes   900.00    
 
E.P. Smith Scholarship Acct.
  7.31 Yes   100.00    
 
Loan Account
  7.99 Yes   1,000.00    
                 
  To bring forward balances of prior year              
                 
7/31 Equipment Inventory 7-2 1.18 Yes     165.00  
 
Reserve Equipment Inventory
  3.18 Yes       165.00
  To record equipment inventory              
                 
  Cash in Savings Account 7-3 1.12 Yes     225.00  
 
Revenue Receipts - Control
  5.00 Yes       225.00
 
Interest Income
  5.15 Yes   225.00    
  To record interest income in Savings Account              
                 
  Cash in Savings Account 7-4 1.12 Yes     2,000.00  
  Cash in Checking Account   1.11 Yes       2,000.00
  To transfer excess cash in Checking Acct. to Savings Acct.              
                 
  Loans Receivable 7-5 1.15       400.00  
 
Reserve for Loans Receivable
  3.15         400.00
  To record loan awards to patients or students              

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